Language selection

Government of Canada / Gouvernement du Canada

Search

Sign in

Sign in

Filling out the T4A slip

On this page

Guidelines for filling out T4A slips

Identification and pre-numbered boxes

Guidelines for filling out T4A slips

When filling out T4A slips:

How to report foreign income in Canadian dollars

Report all T4A amounts in Canadian dollars.

Bank of Canada

In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises.

Other acceptable sources

The CRA will also generally accept a rate for that day from another source if it is:

Other sources for rates that the CRA generally accepts include Bloomberg L.P., Thomson Reuters Corporation and OANDA Corporation.

For more information, including circumstances where an average rate may be used to convert foreign currency amounts, see Income Tax Folio S5-F4-C1, Income Tax Reporting Currency.

Identification and pre-numbered boxes

Other information

The "Other information" area at the bottom of the T4A slip has boxes for you to enter codes and amounts that relate to other types of payments, if they apply.

The boxes are not pre-numbered as they are in the top part of the slip. Enter the codes that apply to the recipient. Income types previously reported under Code 028 – Other income and identified with footnote codes have, in most cases, been replaced by specific box numbers.

Note

If more than 12 codes apply to the same recipient, use an additional T4A slip. Do not repeat all the data on the additional slip. Enter only the payer's name, and the recipient's SIN and name, and fill in the required boxes in the "Other information" area.

Code 014 – Recipient's number

If you wish, you may enter a retiree number, an employee number, or a payroll number. In the "Other information" area, enter code 014 and the recipient's number. If you prefer, you may enter the recipient's number in the "Recipient's name" area of the T4A slip. The recipient address area cannot be used for this purpose.

Code 028 – Other income

Enter any other amount which you do not have to report elsewhere on a T4A slip or other information slip if the amount is more than $500 or if you deducted income tax. In most cases, identified amounts are assigned a separate area for reporting.

Notes

Do not report payments of fees for services under code 028. These payments should be reported in Box 048 – Fees for services.

Employees who are eligible to claim the northern residents deduction for travel benefits will use the information included in boxes 32 and 33 of their T4 slip to correctly calculate their deduction on form T2222, Northern Residents Deductions for 2022. For more information, go to Line 25500 – Northern residents deductions or see Travel assistance benefit in Chapter 4 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.

Code 030 – Patronage allocations

Report all allocations you gave to customers for their patronage. This includes payments you made in cash or in kind, by certificate of indebtedness, issue of shares, set-off, assignment, or in any other way. Your allocations should be in proportion to the patronage.

Code 032 – Registered pension plan contributions (past service)

Enter the contributions a former employee made to buy past service. The plan administrator usually fills out the T4A slip when an employer-employee relationship no longer exists. Include any instalment interest paid for past service contributions. Instalment interest is the portion of contributions that represents the amount charged to buy past service over time. In the "Other information" area, enter code 032 and the amount of the payment.

Past service contributions for 1989 or earlier years while a contributor, include the amount twice, using both code 032 and code 126.

Past service contributions for 1989 or earlier years while not a contributor, include the amount twice, using both code 032 and code 162.

Code 034 – Pension adjustment

If you are the plan administrator for a multi-employer plan (MEP), you should enter, in dollars only, the amount of PA an employee has under an RPP during a period of leave or reduced services. For more information, see Guide T4084, Pension Adjustment Guide. For periods of leave or reduced services not under a MEP, report the PA on a T4 slip.

Code 036 – Plan registration number

Enter the registration number the CRA issued for the RPP or DPSP, in which an employee participates, and which gave rise to the PA you are reporting. You have to report the plan number even if your plan requires only employer contributions. If you made contributions to more than one plan for the employee, enter only the number of the plan under which the employee has the largest PA.

Enter registration numbers (not more than three) for any additional plans on lines 071, 072, and 073 of the T4A Summary.

Code 037 – Advanced life deferred annuity purchase

Enter the total annuity amount transferred from a money purchase RPP, PRPP or DPSP. If an amount exceeding the individual’s lifetime limit has been purchased, the excess amount that is transferred back to a qualified registered plan must be reported as a negative amount in this box. Do not report this amount in box 024.

Code 040 – RESP accumulated income payments

If you are the promoter of an RESP and you paid RESP accumulated income payments to a subscriber of the plan, report this amount in the "Other information" area using code 040.

If the subscriber and the subscriber's spouse or common-law partner are deceased and you pay the RESP accumulated income payments to someone else, in the "Other information" area enter code 122 and the amount of the payment.

Note

The regular tax on lump-sum payments and an additional tax of 20% (12% for Quebec) may apply to accumulated income payments.

Code 042 – RESP educational assistance payments

If you are the promoter of an RESP, and you paid RESP educational assistance payments (amounts other than a refund of contributions) to or for an individual to help further their education at a post-secondary school level, report this amount in the "Other information" area using code 042 on the T4A slip. For more information on these payments, see Guide RC4092, Registered Education Savings Plans (RESP).

Code 046 – Charitable donations

Enter the amount you deducted from the recipients' earnings for donations to registered charities in Canada in the "Other information" area using code 046. For more information on registered charities in Canada, see List of Charities.

Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j)

For more information, see "Lump-sum payments – non-resident" under Box 018 – Lump-sum payments.

Code 104 – Research grants

Enter the total amount of research grants you paid to the recipient.

Code 105 – Scholarships, fellowships, bursaries, and artists' project grants

For more information, see Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.

An amount reported here for Postdoctoral Fellowship income must also be reported at new Code 210 – Postdoctoral Fellowship income.

Code 106 – Death benefits

Enter the gross amount (includes the non-taxable portion) of any payment made (including a payment to a surviving spouse, common-law partner, heir, or estate) on or after the death of an employee to recognize the employee's service in an office or employment.

Code 107 – Payments from a wage-loss replacement plan

Enter benefits paid under a wage-loss replacement plan where you do not have to withhold Canada Pension Plan (CPP) contributions or Employment Insurance (EI) premiums or both. For more information see T4001, Employers’ Guide – Payroll Deductions and Remittances.

Code 108 – Lump-sum payments from a registered pension plan (RPP) that you cannot transfer

For more information, see "Amounts not eligible for transfer" under Box 018 – Lump-sum payments.

Code 109 – Periodic payments from an unregistered plan

Enter pension benefits you paid from a pension fund or plan that is not registered.

Code 110 – Lump-sum payments accrued to December 31, 1971

For more information, see "Special situations" under Box 018 – Lump-sum payments.

Code 111 – Income averaging annuity contracts (IAAC)

For more information, see Box 024 – Annuities.

Code 115 – Deferred profit sharing plan (DPSP) annuity or instalment payments

For more information, see Box 024 – Annuities.

Code 116 – Medical travel assistance

For more information, see Benefits from a third party.

Note

Employees who are eligible to claim the northern residents deduction for travel benefits will use the information included in boxes 32 and 33 of their T4 slip to correctly calculate their deduction on form T2222, Northern Residents Deductions for 2021. For more information, go to Line 25500 – Northern residents deductions or see “Travel assistance benefit” in Chapter 4 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.

Code 117 – Loan benefits

Enter the benefits of a loan that a person or partnership received as a shareholder or related to a shareholder.

Code 118 – Medical premium benefits

Enter the premiums you pay as a contribution to a provincial or territorial health services insurance plan for a former employee. See "Premiums under provincial hospitalization, medical care insurance and certain Government of Canada plans" in Guide T4130, Employers' Guide – Taxable Benefits and Allowances.

Code 119 – Premiums paid to a group term life insurance plan

If you provided group term life insurance taxable benefits for former employees or retirees, you must report the benefit in the "Other information" area using code 119. The $500 reporting threshold for T4A slips does not apply.

If you are the administrator or trustee of a MEP and you provided taxable benefits under the plan to employees, former employees, or retirees, report this amount in the "Other information" area using code 119 if it is more than $25.

Code 122 – RESP accumulated income payments paid to other

For more information, see Code 040 – RESP accumulated income payments.

Code 123 – Payments from a revoked DPSP

Enter any payments made from a revoked DPSP.

Code 124 – Board and lodging at special work sites

For more information, see Benefits from a third party.

Code 125 – Disability benefits paid out of a superannuation or pension plan

Enter any disability benefits paid out of a superannuation or pension plan. These payments do not require payroll deductions (CPP/QPP, EI, PPIP, and income tax).

Code 126 – Pre-1990 past service contributions while a contributor

For more information, see Code 032 – Registered pension plan contributions (past service).

Code 127 – Veterans' benefits

Enter the sum of the following amounts:

  • amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well being Act (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well being Act, as modified where applicable, under Part 5 of that Act)
  • amounts paid in the year that were payable under any of subsections 99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act
Code 128 – Veterans’ benefits eligible for pension splitting

Enter the amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act).

Also, report this sum in box 016.

Code 129 – Tax deferred cooperative share

Enter all tax deferred cooperative shares issued by an agricultural cooperative in the year.

Code 130 – Apprenticeship incentive grant, Apprenticeship Incentive Grant for Women or Apprenticeship completion grant

Enter Apprenticeship Incentive Grants or Apprenticeship Incentive Grants for Women paid to registered apprentices who have successfully completed their first or second-year/level (or equivalent) of their apprenticeship program in a Red Seal trade.

Enter Apprenticeship Completion Grants paid to registered apprentices who have completed their apprenticeship training in a Red Seal trade.

Code 131 – Registered disability savings plan

Enter payments paid to an RDSP plan beneficiary.

Code 132 – Wage earner protection program

Enter payments paid to workers due to employer bankruptcy or insolvency.

Code 133 – Variable pension benefits

Enter variable pension benefits paid out of a money purchase RPP.

Enter the variable payment life annuity amount paid from a PRPP and money purchase RPP.

Code 134 – Tax-free savings account (TFSA) taxable amount

Enter the taxable portion of amounts paid during the exempt period to a beneficiary who is a resident of Canada. For more information, see Guide RC4477, Tax-Free Savings Account (TFSA) Guide for Issuers.

Code 135 – Recipient-paid premiums for private health services plans

A recipient can claim, as a qualifying medical expense, premiums the person paid to a private health services plan. The use of code 135 is optional; however, if you do not use this code, the CRA may ask the recipient to provide supporting documents.

Code 136 – Parents of Murdered or Missing Children/Parents of Young Victims of Crimes

Enter amounts paid out to the beneficiary from the Canadian Benefit for Parents of Young Victims of Crime.

Note

If the incident occurred before September 30, 2018, continue to use code 136 to report the amounts paid out. These amounts are still eligible under the former Parents of Murdered or Missing Children (PMMC) grant. For more information, go to Canadian Benefit for Parents of Young Victims of Crime.

Code 144 – Indian (exempt income) – Other income

Enter all amounts that are exempt income for Indians and are not reported elsewhere on a T4A slip.

Code 146 – Indian (exempt income) – Pension or superannuation

Pension or superannuation income is usually exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Report the exempt income using code 146. Do not report this amount in box 016.

Code 148 – Indian (exempt income) – Lump-sum payments

Lump-sum payment income is usually exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Report this amount using code 148. Do not report this amount in box 018.

Code 150 – Labour Adjustment Benefits Act and Appropriation Acts

Enter payments under the Labour Adjustment Benefits Act or a benefit payable under the Appropriation Acts to compensate for loss of office or employment, such as in the textile and leather-tanning industries.

Code 152 – SUBP qualified under the Income Tax Act 

Enter payments received under a registered SUBP that is registered under the Income Tax Act (not including maternity/parental top ups which are included on a T4 slip).

Code 154 – Cash award or prize from payer

Enter an award or prize paid directly from a manufacturer to the employee of a dealer or other sales organization. For more details, see Guide T4130, Employers' Guide – Taxable Benefits and Allowances.

Code 156 – Bankruptcy settlement

Enter amounts paid by a trustee in bankruptcy to employees of a bankrupt corporation in settlement of claims filed for wages that the bankrupt employer did not pay.

Code 158 – Lump-sum payments that you cannot transfer that are not reported elsewhere

For more information, see the Special situations listed under Box 018 – Lump-sum payments.

Code 162 – Pre-1990 Past services contributions while not a contributor

For more information, see Code 032 – Registered pension plan contributions (past service).

Code 180 – Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer

For more information, see "Deferred profit-sharing plan (DPSP)" and "Amounts not eligible for transfer" under subheading “Special situations” of Box 018 – Lump-sum payments.

Code 190 – Lump-sum payments from an unregistered plan

For more information, go to "Non-registered plan" under Box 018 – Lump-sum payments.

Code 194 – PRPP payments

Enter the amount of the annuity payments from taxable income or withdrawals from a PRPP at any age.

Code 195 – Indian (exempt income) – PRPP payments

Enter the amount of PRPP payments that are exempt income for Indians.

Code 196 – Tuition assistance for adult basic education

Enter the amount of funding or other financial assistance you paid on behalf of the individual for tuition fees for the individual’s adult basic education training provided under a program established under the authority of the Department of Employment and Social Development Act (such as the Canada Job Grant program). This amount, which is eligible for the adult basic education tuition assistance deduction, is also included in Code 105.

Generally, adult basic education is primary or secondary level education, or other forms of training where tuition fees paid for the training would not be eligible in calculating the tuition tax credit; for example, training provided by an educational institution that is not certified by Employment and Social Development Canada.

Code 200 – Provincial/Territorial COVID-19 financial assistance payments

Enter amounts that were paid as financial assistance by a provincial or territorial government to support individuals affected by COVID-19 and that are taxable under subparagraphs 56(1)(r)(i) or (iv), or clause 56(1)(r)(iv.1)(E) of the Income Tax Act, minus any amounts repaid within the same tax year.

Code 201 – Repayment of COVID-19 financial assistance

Enter the amount of federal, provincial or territorial COVID-19 financial assistance payments that were repaid in the year in respect of an overpayment of federal, provincial or territorial COVID-19 financial assistance payments received in a prior year.

Code 205 – One-time payment for older seniors

Enter $500 for the supplementary OAS payment made in 2022.

For 2021 and later tax years, new income code 205 has been introduced to report the one-time supplementary OAS payment of $500 paid to older seniors, residing in Canada or abroad, if they:

  • were born on or before June 30, 1947, and
  • were eligible for the Old Age Security (OAS) pension in June 2022

This supplementary payment is to be reported on the T4A slip, and not the T4A(OAS). For more information, see One-time payment for older seniors.

Code 210 – Postdoctoral Fellowship Income

Enter the amount of postdoctoral fellowship income.

For 2021 and later tax years, new income code 210 has been introduced to report Postdoctoral Fellowship income. An amount reported here must also be included at Code 105 – Scholarships, fellowships, bursaries, and artists' project grants.

Page details

Report a problem on this page
Date modified: